The Effect Of Audit Evidence Of Reliability And Order On Audit Opinion

Independent auditing of China was established by the Government, with the development process of the formation of the Government's long regulatory, departmental fragmentation, regional market segmentation, multi-industry compete with each other.,and other bad cases of the order. In order to improve the overall efficiency of the auditing profession, the CICPA issued "An Plan To Promote The CPA Ffirms become bigger and stronger." In this paper, we make the productive efficiency of the cpa firms as the starting point of the research .The influence of the macro institutional environment and micro institutional environment are the key analysis in our research .In the macro section ,we concern on accounting firm examines a general influence, and binding market order and the legal environment, analyze the order of competition in the industry, the Government's intervention in the market and legal environment of the accounting firm audit .Research shows that: the market order is good, less government intervention in the market, the legal building rapidly, the higher the productivity of auditors, in the micro-system environment, we focus on the corporate governance structure on the impact of auditor productivity, studies show that: audits face of state-owned shares and non-listed state-owned shares heldCompany has shown the efficiency of the differences; for a more reasonable ownership structure, share a more balanced degree of checks and balances of companies, the audits has displayed remarkable efficiency; independent directors and board of supervisors were to some extent, demonstrated the need for external audit mechanism support, but the governance effects of independent directors should continue to strengthen.Institution has relevance and interdependence of a system failure and other systems with the entry into force of the entry into force and failure linked, to improve the productivity of auditors and external audit mechanisms for monitoring the effectiveness of the broader institutional environment should proceed , including speeding up the process of the market, to establish a good market order and improve the level of the legal system, standardize the government behavior, elimination of company is the controlling shareholder and internal control manipulation of the situation.